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Ciência e Natura
ISSN: 0100-8307
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Universidade Federal de Santa Maria
Brasil
Azami, Bahareh; Izadinia, Naser; Mohamadi Zangirani, Daryosh
A model of the decision making on the basis of ratios profitability and leverage
Ciência e Natura, vol. 37, núm. 6-2, 2015, pp. 1-7
Universidade Federal de Santa Maria
Santa Maria, Brasil
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Artigo original
DOI: http:--dx.doi.org-105902-2179460X
Ciência e Natura, Santa Maria, v. 37 part 2, 2015, p. 01−07
Revista do Centro de Ciências Naturais e Exatas – UFSM
ISSN impressa: 0100-8307 ISSN on-line: 2179-460X
A model of the decision making on the basis of ratios profitability
and leverage
Bahareh Azami 1, Naser Izadinia 2, Daryosh Mohamadi Zangirani 3
MA Student , Department of Accounting, Khorasgan Isfahan branch, Islamic Azad University,
1
Isfahan, Iran
PhD Associate Prof. , Department of Accounting, University of Isfahan, Isfahan, Iran
2
3
PhD Prof. Department of Management, University of Isfahan, Isfahan, Iran
Abstract
This study presents a model for performance decisions based on the ratios profitability and leverage .Decision Making is whether the
correlation between the banks top 12 banks in the two DEA models and TOPSIS ratios profitability and leverage as well as the top of the 68
companies profitability and leverage there, Because recent research has been little attention to this issue. The purpose of t his study, applied
the analytical descriptive method After tests results showed that the top bank in terms of performance and top company in terms of
performance and profitability of all companies with leverage ratios, the correl...